{"id":36194,"date":"2023-08-28T17:11:26","date_gmt":"2023-08-28T11:41:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajhans-construction-pltd-v-acit-2022-216-ttj-59-uo-140-taxmann-com-370-surattrib\/"},"modified":"2023-08-28T17:11:26","modified_gmt":"2023-08-28T11:41:26","slug":"rajhans-construction-pltd-v-acit-2022-216-ttj-59-uo-140-taxmann-com-370-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajhans-construction-pltd-v-acit-2022-216-ttj-59-uo-140-taxmann-com-370-surattrib\/","title":{"rendered":"Rajhans Construction (P)Ltd. v. ACIT (2022) 216 TTJ 59 (UO) \/ 140 taxmann.com 370 (Surat)((Trib)"},"content":{"rendered":"<p>Held that when unsecured loan had been repaid within a short span of time for which assessee had paid interest and deducted tax thereon, Assessing Officer was not justified in making addition. (AY.\u00a0 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68 : Cash credits-Unsecured loan-Repaid within short time-TDS deducted-Addition was deleted. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36194","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9pM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36194"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36194\/revisions"}],"predecessor-version":[{"id":36195,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36194\/revisions\/36195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}